{"id":50206,"date":"2017-02-16T12:48:05","date_gmt":"2017-02-16T09:48:05","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=50206"},"modified":"2017-12-03T06:11:29","modified_gmt":"2017-12-03T03:11:29","slug":"%d9%85%d9%88%d8%a7%d8%af-%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b9%d8%af-%d9%88-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa-%d9%84%d9%84%d8%a3%d8%b7%d8%a8%d8%a7%d8%a1-%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%88%d8%a7%d8%af-%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b9%d8%af-%d9%88-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa-%d9%84%d9%84%d8%a3%d8%b7%d8%a8%d8%a7%d8%a1-%d8%a7\/","title":{"rendered":"\u0645\u0648\u0627\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646"},"content":{"rendered":"

\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646 \u0631\u0642\u0645 8 \u0644\u0633\u0646\u0629 2011<\/strong><\/span><\/p>\n

\n\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646<\/span><\/span><\/p>\n

\u0635\u0627\u062f\u0631 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (4) \u0648\u0627\u0644\u0645\u0627\u062f\u0629 (50) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 \u0631\u0642\u0645 (28) \u0644\u0633\u0646\u0629 2008<\/span>
\n \u0627\u0644\u0631\u0642\u0645 \/ \u0627\u0644\u0633\u0646\u0629 : 8 \/ 2011<\/span>
\n \u0631\u0642\u0645 \/ \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 :5085 \/ 2011-03-31<\/span>
\n \u0631\u0642\u0645 \u0627\u0644\u0635\u0641\u062d\u0629 :1306<\/span>
\n \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0645\u0644 \u0628\u0647 :2011-03-31<\/span>
\n \u0635\u062f\u0631 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 \/ \u0644\u0639\u0627\u0645 :28 \/ 2008<\/span><\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 1-
\n\u064a\u0633\u0645\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 ( \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 \u0644\u0633\u0646\u0629 2011 ) \u0648\u064a\u0639\u0645\u0644 \u0628\u0647 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e
\n\u0646\u0634\u0631\u0647 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 2-
\n\u064a\u0643\u0648\u0646 \u0644\u0644\u0643\u0644\u0645\u0627\u062a \u0648\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062d\u064a\u062b\u0645\u0627 \u0648\u0631\u062f\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u0646\u064a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0647\u0627 \u0623\u062f\u0646\u0627\u0647 \u0645\u0627 \u0644\u0645 \u062a\u062f\u0644 \u0627\u0644\u0642\u0631\u064a\u0646\u0629 \u0639\u0644\u0649
\n\u063a\u064a\u0631 \u0630\u0644\u0643 :-
\n\u0627\u0644\u0642\u0627\u0646\u0640\u0648\u0646:\u0642\u0627\u0646\u0648\u0646 \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 \u0627\u0644\u0646\u0627\u0641\u0630 0
\n\u0627\u0644\u0646\u0642\u0640\u0627\u0628\u0640\u0629:\u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 0
\n\u0627\u0644\u0645\u062c\u0644\u0633:\u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 0
\n\u0627\u0644\u0646\u0642\u0640\u064a\u0640\u0628:\u0646\u0642\u064a\u0628 \u0627\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 0
\n\u0627\u0644\u0635\u0646\u062f\u0648\u0642:\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0646\u0634\u0623 \u0628\u0645\u0648\u062c\u0628 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0
\n\u0627\u0644\u0639\u0636\u0648: \u0627\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0628\u064a\u0637\u0631\u064a \u0627\u0644\u0645\u0646\u062a\u0633\u0628 \u0627\u0644\u0649 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 0
\n\u0627\u0644\u0645\u0634\u062a\u0631\u0643:\u0627\u0644\u0639\u0636\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 0
\n\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629:\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0646\u0642\u0627\u0628\u0629 0
\n\u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a:\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0642\u0631\u0631 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0
\n\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629:\u0644\u062c\u0646\u0629 \u0645\u0624\u0644\u0641\u0629 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0627\u0637\u0628\u0627\u0621 \u064a\u062e\u062a\u0627\u0631\u0647\u0645 \u0627\u0644\u0645\u062c\u0644\u0633 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 3-
\n\u064a\u0646\u0634\u0623 \u0641\u064a \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0635\u0646\u062f\u0648\u0642 \u064a\u0633\u0645\u0649 ( \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a) \u0648\u064a\u0643\u0648\u0646 \u0644\u0647 \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u064a\u0647\u062f\u0641 \u0627\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a :-
\n\u0623- \u062a\u0623\u0645\u064a\u0646 \u062f\u0641\u0639 \u0631\u0627\u062a\u0628 \u062a\u0642\u0627\u0639\u062f\u064a \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0648 \u0644\u0627\u0641\u0631\u0627\u062f \u0639\u0627\u0626\u0644\u062a\u0647 0
\n\u0628- \u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0644\u0627\u0641\u0631\u0627\u062f \u0639\u0627\u0626\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0641\u0627\u062a\u0647 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u06294-
\n\u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0627\u0639\u0645\u0627\u0644\u0647 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0627 \u064a\u0644\u064a :-
\n\u0623-\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u062a\u062d\u0635\u064a\u0644 \u0623\u0645\u0648\u0627\u0644\u0647 \u0648\u062d\u0641\u0638\u0647\u0627 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0648\u0625\u0642\u0631\u0627\u0631 \u0635\u0631\u0641 \u0627\u0644\u0646\u0641\u0642\u0627\u062a .
\n\u0628-\u062f\u0631\u0627\u0633\u0629 \u062a\u0648\u0627\u0641\u0631 \u0634\u0631\u0648\u0637 \u0627\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647 \u0648\u0635\u0631\u0641 \u0647\u0630\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0648\u0625\u064a\u0642\u0627\u0641\u0647 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 .
\n\u062c-\u062a\u0639\u064a\u064a\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0625\u0646\u0647\u0627\u0621 \u062e\u062f\u0645\u0627\u062a\u0647\u0645 \u0648\u062a\u062d\u062f\u064a\u062f \u0631\u0648\u0627\u062a\u0628\u0647\u0645 \u0648\u0641\u0642 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0636\u0639\u0647\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u06295-
\n\u064a\u0644\u062a\u0632\u0645 \u0639\u0636\u0648 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0628\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0644\u064a :-
\n\u0623-\u064a\u0643\u0648\u0646 \u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0639\u0636\u0648 \u0641\u064a \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 \u062a\u062e\u0631\u062c\u0647 \u0645\u0646 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0627\u064b \u0645\u0639 \u0627\u0644\u062a\u0632\u0627\u0645\u0647 \u0628\u062f\u0641\u0639 \u0639\u0627\u0626\u062f\u0627\u062a
\n\u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0648\u064a\u062d\u0642 \u0644\u0647 \u0648\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0637\u0644\u0628\u0647 \u0625\u0636\u0627\u0641\u0629 \u062a\u0644\u0643 \u0627\u0644\u0645\u062f\u0629 \u0644\u0633\u0646\u064a\u0646 \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0633\u0646\u0629
\n\u0645\u0646 \u0627\u0646\u062a\u0647\u0627\u0626\u0647\u0627 \u0634\u0631\u064a\u0637\u0629 \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646\u0647\u0627 \u0645\u0639 \u063a\u0631\u0627\u0645\u0629 \u0633\u0646\u0648\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (7,5%) \u062a\u062f\u0641\u0639 \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648
\n\u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637 \u0634\u0647\u0631\u064a\u0629 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0633\u0646\u062a\u064a\u0646 .
\n\u0628-\u0627\u0630\u0627 \u0641\u0635\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0645\u0646 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0644\u0627\u064a \u0633\u0628\u0628 \u0645\u0646 \u0627\u0644\u0627\u0633\u0628\u0627\u0628 \u0644\u0645\u062f\u0629 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u064a\u0641\u0642\u062f \u062d\u0642\u0647 \u0641\u064a
\n\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0639\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062f\u0629 .
\n\u062c-\u0627\u0630\u0627 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0627\u0631\u0628\u0639\u064a\u0646 \u0645\u0646 \u0639\u0645\u0631\u0647 \u0639\u0646\u062f \u0646\u0641\u0627\u0630 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0647 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 6-
\n\u0623- \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0630\u0627 \u0639\u0645\u0644 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 .
\n\u0628 – \u064a\u062c\u0648\u0632 \u0644\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0628\u064a\u0637\u0631\u064a \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u0635\u0648\u0631\u0629 \u062f\u0627\u0626\u0645\u0629 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0634\u0631\u064a\u0637\u0629
\n\u0627\u0644\u0627\u0646\u062a\u0633\u0627\u0628 \u0644\u0644\u0646\u0642\u0627\u0628\u0629 \u0648\u062f\u0641\u0639 \u0631\u0633\u0645 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0648\u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0639\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0636\u0627\u0641\u0627\u064b \u0627\u0644\u064a\u0647\u0627
\n\u063a\u0631\u0627\u0645\u0629 \u0633\u0646\u0648\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (7,5%) \u0648\u0641\u0642 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u06297-
\n\u0623- \u064a\u062d\u0640\u0640\u0642 \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0623\u0646 \u064a\u0637\u0644\u0640\u0640\u0628 \u0625\u062d\u0627\u0644\u062a\u0640\u0640\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0625\u0630\u0627 \u0643\u0627\u0646 \u0642\u062f \u0645\u0627\u0631\u0633 \u0627\u0644\u0645\u0647\u0646\u0629 \u0645\u062f\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u062b\u0644\u0627\u062b\u064a\u0646 \u0633\u0646\u0629 \u0648\u0627\u0643\u0645\u0644
\n\u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0645\u0646 \u0639\u0645\u0631\u0647 \u0634\u0631\u064a\u0637\u0629 \u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0644\u0644\u0646\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0635\u0646\u062f\u0648\u0642 0
\n\u0628- \u064a\u062d\u064a\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0630\u064a \u0623\u062a\u0645 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u06298-
\n\u062a\u062d\u0633\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-
\n\u0623-\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0630\u064a \u0628\u0644\u063a\u062a \u0645\u062f\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0644\u0644\u0645\u0647\u0646\u0629 \u062b\u0644\u0627\u062b\u064a\u0646 \u0633\u0646\u0629 \u0648\u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0627 \u062a\u0642\u0631\u0631\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0646\u0627\u0621
\n\u0639\u0644\u0649 \u062a\u0646\u0633\u064a\u0628 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0643\u0644 \u0634\u0631\u064a\u062d\u0629 \u0648\u0627\u0644\u0645\u0628\u0646\u064a \u0639\u0644\u0649 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646 \u0644\u0627 \u064a\u0642\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0641\u064a \u062c\u0645\u064a\u0639
\n\u0627\u0644\u0627\u062d\u0648\u0627\u0644 \u0639\u0646 \u0645\u0627\u0626\u0629 \u0648\u062e\u0645\u0633\u064a\u0646 \u062f\u064a\u0646\u0627\u0631\u0627\u064b .
\n\u0628-\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0645\u062d\u062f\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0645\u0636\u0631\u0648\u0628\u0627\u064b \u0641\u064a \u0639\u062f\u062f \u0623\u0634\u0647\u0631 \u0645\u062f\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629
\n\u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0645\u0642\u0633\u0648\u0645\u0627\u064b \u0639\u0644\u0649 (360) \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0627\u0642\u0644 \u0645\u0646 \u062b\u0644\u0627\u062b\u064a\u0646 \u0633\u0646\u0629 \u060c \u0627\u0648 \u0627\u0643\u062b\u0631 \u060c \u0639\u0644\u0649 \u0627\u0646
\n\u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0627\u0631\u0628\u0639\u064a\u0646 \u0633\u0646\u0629 \u062d\u062f\u0627\u064b \u0627\u0639\u0644\u0649 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u06299-
\n\u0623- \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0627\u062f\u0646\u0627\u0647 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f :-
\n1-\u0645\u062f\u0629 \u0627\u0644\u0645\u0631\u0636 \u0627\u0644\u0630\u064a \u0623\u064f\u0642\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0648\u0644\u0645 \u062a\u062a\u0645 \u0627\u062d\u0627\u0644\u062a\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0646 \u064a\u062b\u0628\u062a \u0627\u0644\u0645\u0631\u0636 \u0628\u062a\u0642\u0631\u064a\u0631 \u0645\u0646
\n\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 .
\n2-\u0645\u062f\u0629 \u0627\u0644\u062a\u0648\u0642\u064a\u0641 \u0623\u0648 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u0644 \u0623\u0648 \u0627\u0644\u062d\u0628\u0633 \u0644\u0623\u0633\u0628\u0627\u0628 \u0644\u0627 \u062a\u062e\u0644 \u0628\u0627\u0644\u0634\u0631\u0641 \u0623\u0648 \u0627\u0644\u0622\u062f\u0627\u0628 \u0627\u0644\u0639\u0627\u0645\u0629 .
\n3-\u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a\u0647\u0627 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0644\u0645 \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0629 .
\n4-\u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a\u0647\u0627 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u062a\u062e\u0635\u0635 \u0641\u064a \u0627\u0644\u0637\u0628 \u0627\u0644\u0628\u064a\u0637\u0631\u064a \u0628\u0639\u062f \u062d\u0635\u0648\u0644\u0647 \u0639\u0644\u0649 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649
\n( \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 ) \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0633\u062a \u0633\u0646\u0648\u0627\u062a .
\n5-\u0645\u062f\u0629 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0648\u0627\u0644\u0627\u0646\u0642\u0637\u0627\u0639 \u0639\u0646\u0647\u0627 \u0644\u0638\u0631\u0648\u0641 \u0642\u0627\u0647\u0631\u0629 \u064a\u0642\u0628\u0644\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 0
\n\u0628- \u064a\u0634\u062a\u0631\u0637 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u062f\u0641\u0639 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0639\u0646 \u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a\u0647\u0627 \u0645\u0627 \u0644\u0645 \u064a\u0637\u0644\u0628
\n\u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u062a\u0623\u062c\u064a\u0644\u0647\u0627 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0634\u0631\u064a\u0637\u0629 \u062f\u0641\u0639 \u063a\u0631\u0627\u0645\u0629 \u0633\u0646\u0648\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (7,5%) 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062910-
\n\u0623- \u064a\u062c\u0648\u0632 \u0644\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (7) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0645\u0639
\n\u0635\u0631\u0641 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0644\u0647 \u0634\u0631\u064a\u0637\u0629 \u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0646\u0642\u0627\u0628\u0629 \u0648\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0648\u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0637\u0628\u064a\u0628 \u0641\u064a \u0647\u0630\u0647
\n\u0627\u0644\u062d\u0627\u0644\u0629 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627 \u0627\u0644\u0639\u0636\u0648 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062e\u0636\u0648\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f 0
\n\u0628 – \u062a\u0637\u0628\u0642 \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0630\u064a \u0627\u062d\u064a\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0642\u0628\u0644
\n\u0633\u0631\u064a\u0627\u0646 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062911-
\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0639\u0636\u0648 \u0627\u0644\u0645\u062a\u0642\u0627\u0639\u062f \u0623\u0646 \u064a\u0645\u0627\u0631\u0633 \u0639\u0645\u0644\u0627\u064b \u064a\u062a\u0646\u0627\u0641\u0649 \u0645\u0639 \u0643\u0631\u0627\u0645\u062a\u0647 \u0648\u0643\u0631\u0627\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0648\u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u064a\u0648\u0642\u0641 \u0631\u0627\u062a\u0628\u0647 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a
\n\u0639\u0644\u0649 \u0627\u0646 \u064a\u0639\u0627\u062f \u0635\u0631\u0641\u0647 \u0644\u0647 \u0639\u0646\u062f \u062a\u0648\u0642\u0641\u0647 \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u064a\u062d\u0631\u0645 \u0645\u0646 \u0631\u0627\u062a\u0628\u0647 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0646\u0647\u0627\u0626\u064a\u0627\u064b \u0625\u0630\u0627 \u0627\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0628\u0639\u062f \u0630\u0644\u0643 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062912-
\n\u0623- \u064a\u0633\u062a\u062d\u0642 \u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0645\u0646 \u0627\u0641\u0631\u0627\u062f \u0639\u0627\u0626\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u0643\u0644 \u0645\u0646 :-
\n1- \u0627\u0644\u0632\u0648\u062c \u0627\u0648 \u0627\u0644\u0632\u0648\u062c\u0629 0
\n2- \u0627\u0644\u0623\u0648\u0644\u0627\u062f \u0627\u0644\u0630\u0643\u0648\u0631 \u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u064a\u0643\u0645\u0644 \u0627\u064a \u0645\u0646\u0647\u0645 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631\u0629 \u0645\u0646 \u0639\u0645\u0631\u0647 \u0645\u0627 \u0644\u0645 \u064a\u0633\u062a\u0645\u0631 \u0641\u064a \u062a\u062d\u0635\u064a\u0644\u0647 \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0644\u062d\u064a\u0646 \u0627\u062a\u0645\u0627\u0645\u0647
\n\u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0627\u0648 \u0628\u0644\u0648\u063a\u0647 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0645\u0646 \u0639\u0645\u0631\u0647 \u0627\u064a\u0647\u0645\u0627 \u0627\u0633\u0628\u0642 0
\n3-\u0627\u0644\u0648\u0644\u062f \u0627\u0644\u0645\u0635\u0627\u0628 \u0628\u0639\u0627\u0647\u0629 \u062c\u0633\u062f\u064a\u0629 \u0627\u0648 \u0639\u0642\u0644\u064a\u0629 \u062a\u0645\u0646\u0639\u0647 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u0639\u0627\u062f \u0641\u062d\u0635\u0647 \u0645\u0631\u0629 \u0643\u0644
\n\u0633\u0646\u062a\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0627\u0643\u062b\u0631 \u0648\u0641\u064a \u062d\u0627\u0644 \u0631\u0641\u0636\u0647 \u064a\u0648\u0642\u0641 \u0635\u0631\u0641 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a0
\n4-\u0627\u0644\u0628\u0646\u0627\u062a \u0627\u0644\u0639\u0627\u0632\u0628\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u0637\u0644\u0642\u0627\u062a \u0645\u0645\u0646 \u0644\u064a\u0633 \u0644\u062f\u064a\u0647\u0646 \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 0
\n5-\u0627\u0644\u0648\u0627\u0644\u062f\u064a\u0646 \u0648\u0627\u0644\u0623\u062e\u0648\u0629 \u0648\u0627\u0644\u0623\u062e\u0648\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0632\u0648\u062c\u0627\u062a \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u0649 \u0623\u064a \u0645\u0646\u0647\u0645 \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u0623\u0648 \u0645\u0639\u064a\u0644\u0627 \u0622\u062e\u0631 0
\n?\u0628-\u064a\u0642\u0633\u0645 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u062d\u0635\u0635\u0627\u064b \u0645\u062a\u0633\u0627\u0648\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0627\u0644\u0627\u062d\u064a\u0627\u0621 \u0639\u0646\u062f \u0648\u0641\u0627\u0629 \u0627\u0644\u0639\u0636\u0648 \u0648\u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u0632\u0648\u062c\u0629
\n\u062d\u0627\u0645\u0644 \u064a\u0639\u0627\u062f \u062a\u0648\u0632\u064a\u0639 \u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0645\u062c\u062f\u062f\u0627\u064b \u0628\u0639\u062f \u0648\u0644\u0627\u062f\u062a\u0647\u0627 0
\n?\u062c-\u0627\u0630\u0627 \u0627\u0633\u062a\u062c\u062f\u062a \u0627\u064a \u062d\u0627\u0644\u0629 \u062a\u0633\u062a\u0648\u062c\u0628 \u062a\u062e\u0635\u064a\u0635 \u0631\u0627\u062a\u0628 \u062a\u0642\u0627\u0639\u062f\u064a \u0644\u0627\u064a \u0645\u0646 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0645 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0641\u062a\u062e\u0635\u0635 \u0644\u0647 \u062d\u0635\u0629 \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0627\u062e\u064a\u0631 \u0628\u0639\u062f \u062a\u0648\u0632\u064a\u0639\u0647 \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a \u0628\u064a\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062913-
\n\u0623- \u0625\u0630\u0627 \u0641\u0642\u062f \u0627\u064a \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0644\u0627\u064a \u0633\u0628\u0628 \u062d\u0642\u0647 \u0641\u064a \u062a\u0642\u0627\u0636\u064a \u0645\u062e\u0635\u0635\u0627\u062a\u0647 \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0641\u062a\u0624\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0635\u0646\u062f\u0648\u0642
\n\u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0644\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a 0
\n\u0628?-\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0627\u0646 \u064a\u0642\u0644 \u0645\u062c\u0645\u0648\u0639 \u0645\u0627 \u064a\u062a\u0642\u0627\u0636\u0627\u0647 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0648\u0646 \u0644\u0644\u0631\u0627\u062a\u0628
\n\u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0639\u0646 (50%) \u0645\u0646\u0647 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062914-
\n\u0623- \u064a\u062a\u062e\u0630 \u0627\u0644\u0645\u062c\u0644\u0633 \u0642\u0631\u0627\u0631\u0647 \u0628\u0625\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628
\n\u0627\u0644\u0645\u0633\u062a\u0648\u0641\u064a \u0644\u0644\u0634\u0631\u0648\u0637 0
\n\u0628- \u064a\u0628\u062f\u0623 \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0648 \u0645\u0646 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0627\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643
\n\u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062915-
\n\u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 \u064a\u0633\u062a\u062d\u0642 \u0631\u0627\u062a\u0628\u0627\u064b \u062a\u0642\u0627\u0639\u062f\u064a\u0627\u064b \u0645\u0646 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u062a\u062b\u0628\u062a \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0647
\n\u0644\u0647\u0630\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628 \u0627\u0648 \u0641\u064a \u0645\u0648\u0639\u062f \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0646\u0647\u0627\u064a\u0629 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0648\u0628\u062e\u0644\u0627\u0641 \u0630\u0644\u0643 \u064a\u0648\u0642\u0641 \u0635\u0631\u0641 \u0627\u0644\u0631\u0627\u062a\u0628
\n\u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062916-
\n\u064a\u062d\u0631\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0645\u0646 \u062d\u0642\u0648\u0642\u0647 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0641\u064a \u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u062a\u064a\u0646 :-
\n\u0623-\u0625\u0630\u0627 \u062d\u0643\u0645 \u0639\u0644\u064a\u0647 \u062a\u0623\u062f\u064a\u0628\u064a\u0627\u064b \u0628\u0634\u0637\u0628 \u0627\u0633\u0645\u0647 \u0645\u0646 \u0633\u062c\u0644 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0623\u0648 \u0628\u0627\u0644\u0645\u0646\u0639 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 0
\n\u0628-\u0625\u0630\u0627 \u062a\u062e\u0644\u0649 \u0639\u0646 \u062c\u0646\u0633\u064a\u062a\u0647 \u0627\u0644\u0623\u064f\u0631\u062f\u0646\u064a\u0629 \u0644\u0644\u062a\u062c\u0646\u0633 \u0628\u062c\u0646\u0633\u064a\u0629 \u062f\u0648\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u063a\u064a\u0631 \u0639\u0631\u0628\u064a\u0629 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062917-
\n\u0623- \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u062f\u0641\u0639 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0639\u0627\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0647\u0627 \u0648\u0628\u062e\u0644\u0627\u0641
\n\u0630\u0644\u0643 \u064a\u062f\u0641\u0639 \u063a\u0631\u0627\u0645\u0629 \u0633\u0646\u0648\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (7,5%) \u0639\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u0629 \u0648\u0644\u063a\u0627\u064a\u0629 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0647\u0630\u0627 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 0
\n\u0628- \u064a\u0639\u062a\u0628\u0631 \u0643\u0644 \u0645\u0646 \u064a\u062a\u0623\u062e\u0631 \u0639\u0646 \u062f\u0641\u0639 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0644\u0645\u062f\u0629 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0625\u0646\u0630\u0627\u0631\u0647 \u062b\u0644\u0627\u062b \u0645\u0631\u0627\u062a
\n\u0628\u0630\u0644\u0643 \u060c \u0645\u062a\u062e\u0644\u0641\u0627\u0651 \u0639\u0646 \u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0644\u0644\u0646\u0642\u0627\u0628\u0629 \u0648\u064a\u0645\u0646\u0639 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0625\u0644\u0627\u0651 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0647\u0631\u0629
\n\u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0631\u0647\u0640\u0627 \u0627\u0644\u0645\u062c\u0644\u0640\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062918-
\n\u0623- \u0625\u0630\u0627 \u0627\u0635\u064a\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u0639\u0627\u0647\u0629 \u0627\u0648 \u0645\u0631\u0636 \u064a\u0645\u0646\u0639\u0647 \u0646\u0647\u0627\u0626\u064a\u0627\u064b \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0648 \u062a\u0648\u0641\u0649 \u064a\u0635\u0631\u0641 \u0644\u0647 \u0627\u0648
\n\u0644\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0644\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u062f\u062f \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (8) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0634\u0631\u064a\u0637\u0629 \u0623\u0646 \u0644\u0627 \u062a\u0642\u0644
\n\u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0647 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0639\u0646 \u062e\u0645\u0633 \u0639\u0634\u0631\u0629 \u0633\u0646\u0629 \u0641\u0627\u0630\u0627 \u0642\u0644\u062a \u0639\u0646 \u0630\u0644\u0643 \u0641\u064a\u0635\u0631\u0641 \u0644\u0647 (50%) \u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u0631\u0627\u062a\u0628 0
\n\u0628- \u0625\u0630\u0627 \u0627\u0635\u064a\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u0645\u0631\u0636 \u0627\u0648 \u0639\u0627\u0631\u0636 \u0635\u062d\u064a \u0627\u0642\u0639\u062f\u0647 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u064a\u0635\u0631\u0641
\n\u0644\u0647 \u0645\u0627 \u064a\u0633\u0627\u0648\u064a \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0641\u0642\u0627 \u0644\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062a\u064a \u064a\u0646\u062a\u0645\u064a \u0627\u0644\u064a\u0647\u0627 \u0639\u0646 \u0627\u0644\u0627\u0634\u0647\u0631 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0648\u064a\u062c\u0648\u0632 \u0627\u0633\u062a\u0645\u0631\u0627\u0631
\n\u0627\u0644\u0635\u0631\u0641 \u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0634\u0647\u0631 \u0627\u062e\u0631\u0649 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0640\u0640\u0640\u0631 \u062c\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0641\u0627\u0630\u0627 \u0632\u0627\u062f\u062a \u0627\u0644\u0645\u062f\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u064a\u0642\u0631\u0631 \u0627\u0644\u0645\u062c\u0644\u0633
\n\u0623\u064a\u0627\u064b \u0645\u0645\u0640\u0640\u0640\u0627 \u064a\u0644\u064a :-
\n1- \u0625\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0630\u0627 \u062a\u0628\u064a\u0646 \u0627\u0646 \u0645\u0631\u0636\u0647 \u063a\u064a\u0631 \u0642\u0627\u0628\u0644 \u0644\u0644\u0634\u0641\u0627\u0621 0
\n2- \u0648\u0642\u0641 \u0635\u0631\u0641 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0630\u0627 \u0639\u0627\u062f \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0639\u0646 \u0645\u062f\u0629 \u062a\u0648\u0642\u0641\u0647 \u0639\u0646
\n\u0627\u0644\u0639\u0645\u0644 \u0648\u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0645\u062d\u0633\u0648\u0628\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f.
\n\u062c- \u0625\u0630\u0627 \u062a\u0648\u0642\u0641 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0633\u0628\u0628 \u0642\u0627\u0647\u0631 \u064a\u0642\u062a\u0646\u0639 \u0628\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u064a\u0635\u0631\u0641 \u0644\u0647 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a
\n\u0627\u0644\u0643\u0627\u0645\u0644 \u0637\u064a\u0644\u0629 \u0645\u062f\u0629 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0648\u062a\u062d\u0633\u0645 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0639\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062f\u0629 \u0648\u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0644\u063a\u0627\u064a\u0627\u062a
\n\u0627\u0644\u062a\u0642\u0627\u0639\u062f 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062919-
\n\u0623- \u062a\u0643\u0648\u0646 \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :-
\n1-(10) \u0639\u0634\u0631\u0629 \u062f\u0646\u0627\u0646\u064a\u0631 \u0631\u0633\u0645 \u0627\u0646\u062a\u0633\u0627\u0628 \u063a\u064a\u0631 \u0645\u0633\u062a\u0631\u062f 0
\n2-(100) \u0645\u0627\u0626\u0629 \u062f\u064a\u0646\u0627\u0631 \u062a\u062f\u0641\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u062a\u0643\u0648\u0646 \u0631\u0635\u064a\u062f\u0627\u064b \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u064a\u062a\u0645 \u062d\u0633\u0645 \u0645\u0628\u0644\u063a \u0639\u0634\u0631\u0629 \u062f\u0646\u0627\u0646\u064a\u0631 \u0639\u0646
\n\u0643\u0644 \u062d\u0627\u0644\u0629 \u0648\u0641\u0627\u0629 \u0645\u0646 \u0643\u0644 \u0645\u0634\u062a\u0631\u0643 .
\n\u0628- \u0644\u0627 \u064a\u062c\u0648\u0632 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u062d\u0648\u0627\u0644 \u0627\u0646 \u064a\u0642\u0644 \u0631\u0635\u064a\u062f \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0646 \u0645\u0627\u0626\u0629 \u062f\u064a\u0646\u0627\u0631 \u0648\u0648\u0641\u0642 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u062a\u062d\u062a
\n\u0637\u0627\u0626\u0644\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062d\u0631\u0645\u0627\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627
\n\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0
\n\u062c-1- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u064a\u062f\u0641\u0639 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0639\u0646\u062f \u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0644\u0648\u0631\u062b\u062a\u0647 \u0627\u0644\u0634\u0631\u0639\u064a\u064a\u0646 \u0627\u0648 \u0644\u0627\u064a \u0645\u0646 \u0627\u0644\u0648\u0631\u062b\u0629
\n\u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u062f\u062f\u0647\u0645 \u0641\u064a \u062d\u064a\u0627\u062a\u0647 \u060c \u0648\u0628\u062a\u0627\u0631\u064a\u062e \u062d\u062f\u0648\u062b \u0627\u0644\u0648\u0641\u0627\u0629 \u060c \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u062c\u0645\u0639 \u0645\u0646 \u062d\u0635\u064a\u0644\u0629 \u062a\u062c\u0645\u064a\u0639 \u0639\u0634\u0631\u0629 \u062f\u0646\u0627\u0646\u064a\u0631 \u0639\u0646 \u0643\u0644 \u0639\u0636\u0648
\n\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0634\u0631\u064a\u0637\u0629 \u0627\u0646 \u0644\u0627 \u062a\u0642\u0644 \u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0647 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0639\u0646 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a 0
\n2- \u064a\u062f\u0641\u0639 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (80%) \u0645\u0646 \u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u062d\u0635\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0630\u0627
\n\u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0637\u0628\u064a\u0628 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a \u0648\u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (60%) \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0647 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a
\n\u0648(40%) \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0647 \u0633\u0646\u062a\u064a\u0646 \u0648 (20%) \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0647 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 0
\n3- \u064a\u062a\u0645 \u062d\u0633\u0645 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (3%) \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062a\u062d\u0635\u0644\u0629 \u0648\u0641\u0642\u0627 \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f\u064a\u0646 (1) \u0648 (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0644\u062d\u0633\u0627\u0628
\n\u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062920-
\n\u062a\u0648\u062f\u0639 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0641\u064a \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u0641\u064a \u0628\u0646\u0643 \u060c \u0623\u0648 \u0623\u0643\u062b\u0631 \u060c \u0648\u064a\u062a\u0645 \u0627\u0644\u0635\u0631\u0641 \u0645\u0646\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a
\n\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0627\u0646\u0638\u0645\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0645\u0642\u062a\u0636\u0627\u0647 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062921-
\n\u062a\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u0645\u0645\u0627 \u064a\u0644\u064a :-
\n\u0623-\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u062a\u0642\u0631\u0631\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u0646\u0633\u064a\u0628 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062a\u064a \u064a\u0646\u062a\u0645\u064a \u0627\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0634\u062a\u0631\u0643
\n\u0634\u0631\u064a\u0637\u0629 \u0627\u0646 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0627\u0631\u0628\u0639\u0629 \u0639\u0634\u0631 \u062f\u064a\u0646\u0627\u0631\u0627\u064b \u0634\u0647\u0631\u064a\u0627\u064b .
\n\u0628-\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0627\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0634\u0647\u0631\u064a\u0627\u064b \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 .
\n\u062c-\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u0635\u0644\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0
\n\u062f-\u0631\u064a\u0639 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 .
\n\u0647\u0640- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0642\u0631\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0645\u0646 \u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u0644\u0644\u0635\u0646\u062f\u0648\u0642 .
\n\u0648- \u0627\u0644\u0647\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0648\u0635\u0627\u064a\u0627 \u0623\u0648 \u0623\u064a \u0648\u0627\u0631\u062f\u0627\u062a \u0623\u064f\u062e\u0631\u0649 \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u064a\u0648\u0627\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u060c \u0634\u0631\u064a\u0637\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u062c\u0644\u0633
\n\u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0639\u0644\u064a\u0647\u0627 \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646 \u0645\u0635\u062f\u0631 \u063a\u064a\u0631 \u0627\u0631\u062f\u0646\u064a 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062922-
\n\u0623- \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u062c\u062a\u0645\u0627\u0639\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0639\u0646 \u0627\u0639\u0645\u0627\u0644
\n\u0627\u0644\u0635\u0646\u062f\u0648\u0642 0
\n\u0628- \u064a\u0633\u062a\u0645\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0641\u064a \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0645\u0646 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0639\u0644\u0649 \u0627\u0633\u0627\u0633 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0649 \u0627\u0646 \u062a\u062c\u062a\u0645\u0639
\n\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0635\u0627\u062f\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 0
\n\u062c- \u064a\u0642\u062f\u0645 \u0627\u0645\u064a\u0646 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0646\u0642\u0627\u0628\u0629 \u062a\u0642\u0631\u064a\u0631\u0627\u064b \u0634\u0647\u0631\u064a\u0627\u064b \u0627\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0639\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0635\u0646\u062f\u0648\u0642 0
\n\u062f- \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062923-
\n\u0623- \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u062c\u0631\u0627\u0621 \u062f\u0631\u0627\u0633\u0629 \u062c\u062f\u0648\u0649 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0628\u064a\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u0643\u0644 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644
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\n\u0628- \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0644\u0643\u0644 \u0634\u0631\u064a\u062d\u0629 \u0648\u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0628\u064a\u0628 \u0641\u064a \u0643\u0644 \u0645\u0646\u0647\u0627 \u0641\u064a \u0636\u0648\u0621
\n\u0646\u062a\u0627\u0626\u062c \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u062a\u0645 \u0639\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629
\n\u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0627\u0642\u0631\u0627\u0631\u0647\u0627 \u0634\u0631\u064a\u0637\u0629 \u0627\u0646 \u062a\u062a\u0636\u0645\u0646 \u0627\u0633\u0633 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0639\u0636\u0648 \u0645\u0646 \u0634\u0631\u064a\u062d\u0629 \u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u0649 \u0627\u062e\u0631\u0649 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629
\n\u0639\u0644\u0649 \u0630\u0644\u0643 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062924-
\n\u064a\u0635\u062f\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 0<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062925-
\n\u064a\u0644\u063a\u0649 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0644\u0627\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0631\u0642\u0645 (13) \u0644\u0633\u0646\u0629 1979 0<\/p>\n

\u062a\u0645\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646 \u0631\u0642\u0645 8 \u0644\u0633\u0646\u0629 2011 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0644\u0644\u0623\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u0646 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646 \u0635\u0627\u062f\u0631 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (4) \u0648\u0627\u0644\u0645\u0627\u062f\u0629 (50) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0646\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u0637\u0628\u0627\u0621 \u0627\u0644\u0628\u064a\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 \u0631\u0642\u0645 (28) \u0644\u0633\u0646\u0629 2008 \u0627\u0644\u0631\u0642\u0645 \/ \u0627\u0644\u0633\u0646\u0629 : 8 \/ 2011 \u0631\u0642\u0645 \/ \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 :5085 \/ 2011-03-31 \u0631\u0642\u0645 \u0627\u0644\u0635\u0641\u062d\u0629 :1306 […]<\/p>\n","protected":false},"author":5,"featured_media":50207,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3537,3539],"tags":[8519,8471,1475,8518,3617],"class_list":["post-50206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3537","category-3539","tag-8519","tag-8471","tag-1475","tag-8518","tag-3617"],"views":1193,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/50206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=50206"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/50206\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/50207"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=50206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=50206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=50206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}